中国审计市场管制放松的经济后果研究——来自B股审计市场的证据

发布时间：2018-06-10 03:05

本文选题：管制放松 + 双重审计　；参考：《财经研究》2010年07期

【摘要】：文章以B股市场双重审计制度的废除为切入点,研究了管制的放松对审计市场效率的影响。结果显示,总体而言,投资者并未给予积极的反应,不过原先采用同一集团审计模式的公司其市场反应显著好于原先采用不同集团审计模式的公司。进一步研究发现,政策生效之后大部分B股公司放弃双重审计,审计费用随之大幅下降,同时先前实施不同集团审计模式的公司其审计质量和信息环境出现恶化,而原先实施同一集团审计模式的公司却没有发生显著变化。
[Abstract]:Based on the abolition of double audit system in B share market, this paper studies the influence of deregulation on the efficiency of audit market. The results showed that investors generally did not respond positively, but the market reaction of the companies that used the same group audit model was significantly better than that of the companies using different group audit models. Further studies show that the majority of B-share companies abandoned double auditing after the policy came into effect, and the audit costs decreased significantly, while the audit quality and information environment of the companies that had previously implemented different group audit models deteriorated. However, the original implementation of the same group of audit model companies have not changed significantly.
【作者单位】：复旦大学管理学院;
【基金】：国家自然科学基金资助项目(70602024) 国家自然科学基金资助项目(70632002) 教育部人文社会科学基金资助项目(08JC790019)
【分类号】：F239.4

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